https://www.taxtmi.com/acts?id=29849 Where a person liable to register fails to obtain registration or has registration cancelled yet remains liable to pay tax, the proper officer may assess the person's tax liability to the best of his judgement for the relevant periods and issue an assessment order within five years from the date specified for furnishing the annual return for the relevant financial year, provided the person is given an opportunity of being heard. en-us Wed, 05 Jul 2017 16:14:21 +0530 Thu, 03 Aug 2017 11:12:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=29849 Where a person liable to register fails to obtain registration or has registration cancelled yet remains liable to pay tax, the proper officer may assess the person's tax liability to the best of his judgement for the relevant periods and issue an assessment order within five years from the date specified for furnishing the annual return for the relevant financial year, provided the person is given an opportunity of being heard. Act-Rules GST - States Wed, 05 Jul 2017 16:14:21 +0530 https://www.taxtmi.com/acts?id=29849